DECISION No. 12/2005/QD-BTC issues and publishes six Vietnamese Accounting Standards (Batch 4), applicable to enterprises in all economic sectors. This document provides detailed regulations on income tax, financial statements of banks and similar financial institutions, events after the balance sheet date, interim financial reports, segment reporting, and changes in accounting policies, estimates, and errors.
适用范围
Enterprises in all economic sectors
要点
- Enterprises must apply Vietnamese Accounting Standard No. 17 on Income Tax (Article 1)
- Enterprises must comply with Vietnamese Accounting Standard No. 22 on Information in Financial Statements of Banks and Similar Financial Institutions (Article 1)
- Enterprises must implement Vietnamese Accounting Standard No. 23 on Events After the Balance Sheet Date (Article 1)
- Enterprises must comply with Vietnamese Accounting Standard No. 27 on Interim Financial Reporting (Article 1)
- Enterprises must apply Vietnamese Accounting Standard No. 28 on Segment Reporting (Article 1)
- Enterprises must comply with Vietnamese Accounting Standard No. 29 on Changes in Accounting Policies, Estimates, and Errors (Article 1)
🌐 本文件的社会影响
- Enhance the quality of financial information in the economy
- Help improve economic and financial management
- Contribute to improving the operational efficiency of enterprises
- Enterprises need time to adjust their current accounting systems
❓ 常见问题
What does Vietnamese Accounting Standard No. 17 regulate?
Regulations on income tax (Article 1)
Which enterprises must comply with Vietnamese Accounting Standard No. 28?
All enterprises in all economic sectors must comply (Article 2)
When does this Decision take effect?
Fifteen days from the date of publication in the Official Gazette
全文
MINISTRY OF FINANCE---*--- No. 12/2005/QD-BTC
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SOCIALIST REPUBLIC OF VIETNAMIndependence - Freedom - Happiness------------------------------------------------Hanoi, February 15, 2005 |
DECISION OF THE MINISTER OF FINANCE
On the Issuance and Publication of
Six Vietnamese Standards on Accounting (Batch 4)
DECISION
- Pursuant to the Law on Accounting No. 03/2003/QH11 dated June 17, 2003;
- Pursuant to Governmental Decree No. 86/2002/ND-CP dated November 5, 1993 on the functions, jurisdictions and organization of ministries and ministry-level agencies;
- Pursuant to Governmental Decree No. 77/2003/ND-CP dated July 1, 2003 on the functions, jurisdictions and organization of the Ministry of Finance;
- In response to the requirement of economic and financial management reform, improvement of the quality of accounting information provided in the national economy and examination and verification of accounting practice.
Upon the proposal of the Director of the Accounting and Auditing Policy Department and Chief of the Ministry Office,
DECIDES:
To amend the preferential rates of import duty applicable to a number of goods under Heading 2710 stipulated in Decision No. 78/2008/QD-BTC dated 7 November 2005 of the Minister of Finance as follows: To issue six (06) Vietnamese Standards on Accounting (Batch 4) with the codes and titles specified:
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1. Standard No. 17 - |
Income Taxes |
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2. Standard No. 22 - |
Disclosures in Financial Statements of Banks and Similar Financial Institutions |
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3. Standard No. 23 - |
Events after the Balance Sheet Date |
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4. Standard No. 27 - |
Interim Financial Reporting |
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5. Standard No. 28 - |
Segment Reporting |
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6. Standard No. 29 |
Changes in Accounting Policies, Accounting Estimates and Errors |
This Decision shall take effect 15 days from the date of its publication in the Official Gazette and shall apply to declarations of imported goods registered with the Customs Offices as of 2 December 2005./. Six (06) Vietnamese Standards on Accounting issued following this decision shall be applicable nationwide to enterprises of all industries and economic sectors.
Article 3. This Decision shall take effect 15 days after its publication in the Gazette. Individual accounting regulations and systems shall be amended and supplemented in accordance with the six (06) Vietnamese Standards on Accounting issued herein.
Article 4. The Director of the Accounting and Auditing Policy Department, the Ministry Office Chief, and heads of relevant affiliated and subsidiary units of the Ministry of Finance shall be responsible for guiding and overseeing the implementation of this Decision.
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FOR THE MINISTER OF FINANCE |
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VICE MINISTER |
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Tran Van Ta (Signed) |
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